Ordinance 1960-93 - Laserfiche WebLink

4!!!=i IL4dRETT ORDINANCE NO. 1960-93 AN ORDINANCE relating to Business and Occupation Tax and replacing Ordinance No. 3292 as amended by ordinances 3435, 3705, 3726, 4070, 194-72 , 567-78, 900-82 , 1060-84 , 1387-87, 1417-87, 1431-87 , 1795-91, 1913-92 . WHEREAS, there has been numerous changes to the original Business and Occupation Tax Ordinance No. 3292, and a number of additional changes are desired, and WHEREAS, the City Council of the City of Everett feels that it is in the best interests of the City of Everett to: Rewrite the original Ordinance No. 3292 with all of its amending ordinances, and also to clarify or change existing procedures and requirements, NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: Section 1: Purpose. The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. Section 2 : Definitions. In construing the provisions of this chapter, save when otherwise declared or clearly apparent from the context, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. Words in one gender shall include all other genders. A. "Audit Manager" shall mean the Audit Manager of the City of Everett, a municipal corporation, or officer assigned by the Mayor to perform audit functions described herein. B. "Business" includes all activities engaged in with the object of gain, benefit or advantage to the taxpayer or to another person or class, directly or indirectly. C. "By-product" means any additional products, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. 1